Regulation, reporting, and the value question: ESG in a shifting landscape

As sustainability regulation accelerates across global markets, the real challenge for business leaders is no longer just about ticking boxes but about strategy, transparency, and long-term value creation.  Professor Marcel Olbert, Assistant Professor of Accounting, and Katharina Neureiter, Co-Head of Global Sustainability at The Carlyle Group, join host Sergei Guriev, Dean of London Business School, to explore how new rules – from ESG disclosures to tax incentives – are reshaping corporate behaviour and investor expectations.  This episode takes a closer look at the rise of sustainability reporting as both a regulatory requirement and a strategic tool. We examine how disclosure is evolving – from high-level programme reviews to granular, data-driven tracking – and what this means for private equity, portfolio resilience, and operational performance.  The conversation also explores the tension between transparency and competitive advantage, the role of fiscal stimulus in shaping corporate responses, and the broader implications of global regulatory divergence. Rather than viewing ESG reporting as a compliance burden, could it be a lever for innovation, accountability, and investor trust?  In an era of geopolitical flux and shifting market expectations, take a forward-looking perspective on how businesses can lead with clarity, adapt with agility, and create value that lasts.  For more thought leadership and business insights from London Business School faculty and alumni, visit ⁠⁠⁠⁠london.edu/think⁠⁠⁠⁠.  Sign up to receive a curated selection of articles, podcasts and films direct to your inbox twice a month at ⁠⁠⁠⁠london.edu/think/subscribe⁠⁠⁠⁠.  Follow us on social media:  ⁠⁠⁠⁠X.com/LBS⁠⁠⁠⁠  ⁠⁠⁠⁠linkedin.com/school/london-business-school⁠⁠⁠⁠  ⁠⁠⁠⁠facebook.com/LondonBusinessSchool⁠⁠⁠⁠